Who is liable to pay advance tax? Who are exempted from payment of advance tax ?

A per Section 208 of the Income tax Act, 1961, advance tax shall be payable during a financial year in every case where the amount of such tax payable by the assessee during that year, as computed in accordance with the provisions of this Chapter, is ₹10,000 or more. Exemption from payment of Advance Tax: The provisions of advance tax liability shall not apply to an individual resident in India, who does not have any income chargeable under the head "Profits and gains of business or profession"; and is of the age of sixty years or more at any time during the previous year.